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RESOLUTION OF BOARD OF THE NATIONAL BANK OF UKRAINE

of December 27, 2025 No. 161

About approval of the Regulations on procedure for determination by banks of Ukraine, banking groups of considerable exposures and calculation of value of the standard rate of the maximum amount of considerable exposure

According to Articles 7, of 15, of 55, of 56, 58 Laws of Ukraine "About the National Bank of Ukraine", Articles 9, of 66, 67 Laws of Ukraine "About banks and banking activity", for the purpose of implementation of provisions of Regulations of the European Parliament and Council (EU) and about modification of Regulations (EU) No. 648/2012 (with changes) concerning determination of the maximum amount of considerable exposure of Board of the National Bank of Ukraine decides No. 575/2013 of June 26, 2013 about prudential requirements for credit institutes:

1. Approve Regulations on procedure for determination by banks of Ukraine, banking groups of considerable exposures and calculation of value of the standard rate of the maximum amount of considerable exposure (further - Provisions) which is applied.

2. To banks of Ukraine:

1) to develop/finish intra bank provision concerning procedure for determination of considerable exposures and calculation of value of the standard rate of the maximum amount of considerable exposure of bank till October 31, 2026 (inclusive);

2) to make calculation in the test mode of the standard rate of the maximum amount of considerable exposure of bank according to requirements of the Provision:

on reporting dates on November 01, on December 01, 2026, on January 01, 2027 and to provide information on results of such calculation in the National Bank of Ukraine (further - National Bank) in the form established by it no later than November 17, on December 15, 2026, on January 15, 2027 respectively;

from reporting date on February 01, 2027 to reporting date on February 28, 2027 (inclusive) for dates which are reporting for files with indicators of the statistical reporting with daily frequency of representation and to provide information on results of such calculation in National Bank in the form established by it till 23 hours 00 minutes the working day following the corresponding reporting date;

3) to approve and enter intra bank provision concerning procedure for determination of considerable exposures and calculation of value of the standard rate of the maximum amount of considerable exposure of bank till February 28, 2027 (inclusive);

4) to perfrom calculation of value of the standard rate of the maximum amount of considerable exposure of bank according to requirements of the Provision since reporting date on March 01, 2027.

3. To responsible persons of banking groups:

1) to develop/finish, approve and enter intra group documents concerning procedure for determination of considerable exposures and calculation of value of the standard rate of the maximum amount of considerable exposure till March 31, 2027 (inclusive);

2) to perfrom calculation of value of the standard rate of the maximum amount of considerable exposure of credit and investment subgroup of banking group according to requirements of the Provision since reporting date on April 01, 2027.

4. The National Bank does not apply to responsible persons of banking groups of corrective actions for submission to National Bank of the statistical reporting on value of the standard rate of the maximum amount of considerable exposure of credit and investment subgroup of banking group with reporting dates on April 01, on July 01, 2027 in which the mistakes connected with transition to calculation according to requirements of the Provision are revealed.

5. Recommend to banks/members of banking groups to consider requirements of this provision during modification of the existing transactions and conclusions of new transactions which consequence increase in the amount of considerable exposures is.

6. To department of methodology of regulation of activities of banks (Oksana Prisyazhenko) after official publication to inform banks of Ukraine information on adoption of this resolution.

7. The resolution becomes effective from the date of, its official publication following behind day.

Approved by the Resolution of Board of the National Bank of Ukraine of December 27, 2025 No. 161

Regulations on procedure for determination by banks of Ukraine, banking groups of considerable exposures and calculation of value of the standard rate of the maximum amount of considerable exposure

I. General provisions

1. This Provision is developed according to the Laws of Ukraine "About banks and banking activity", "About the National Bank of Ukraine".

The approaches determined by this Provision are based on regulations of Regulations of the European Parliament and Council (EU) No. 575/2013 of June 26, 2013 about prudential requirements to credit institutes and about modification of Regulations (EU) No. 648/2012 (with changes) (further - Regulations of the EU No. 575), the delegated Regulations of the Commission (EU) No. 1187/2014 of October 02, 2014, No. 2022/1011 of March 10, 2022, No. 2024/1728 of December 06, 2023, in addition to Regulations of the European Parliament and Council (EU) No. 575/2013, and consider the principles and recommendations of Basel Committee on Banking Supervision of rather considerable exposures determined in the document "Big Exposures (January, 2023)".

2. Terms and reducings in this Provision are used in the following value:

1) the multicomponent derivative - the derivative which underlying asset are securities of institute of joint investment or basic indicator of which is the index calculated rather index basket which structure includes share / debt securities or which provides several underlying assets and/or basic indicators;

2) the conclusion of bank - the documented reasonable conclusion of managerial personnel / collegiate organ of bank concerning compliance of assets of institutes of joint investment / underlying assets on derivatives to the signs established in this Provision which is based on the principles determined in Item 31 of the Section IV of this provision and it is constituted by results of the complex and objective analysis of all available information which is carried out by bank, including information from open sources;

3) group of the connected partners - two or more partners of bank answering to the criteria established in the Section VII of this provision by determination of persons bearing general economic risk;

4) group of the connected partners of credit and investment subgroup of banking group (further - group of the connected partners of PILES) - two or more partners of the participants/members of credit and investment subgroup of banking group corresponding to the criteria established in the Section VII of this provision by determination of persons bearing general economic risk;

5) the derivative - the derivative financial instrument which is one of the following:

the derivative financial instrument which underlying asset are equity / debt securities;

multicomponent derivative;

6) long exposure - exposure on the derivative on which the default of the issuer of the basic tool on the derivative will lead to incurring the bank/member of credit and investment subgroup of banking group of loss on this derivative;

7) additional exposure - exposure concerning the issuer/debtor on assets of institute of joint investment / institute of the joint investment arising in the bank/member of credit and investment subgroup of banking group owing to implementation of activities for joint investment of joint investment by institute which participant he is;

8) exposure (in exposure English) - asset / the financial liability considered according to active balance/off-balance accounts of the Chart of accounts of the financial accounting of banks of Ukraine approved by the resolution of Board of the National Bank of Ukraine of September 11, 2017 No. 89 (with changes), without weighing on risk weight according to Regulations on determination by banks of Ukraine of the minimum amount of the exposures weighed on the credit risk approved by the resolution of Board of the National Bank of Ukraine of April 03, 2025 No. 43 (with changes) (further - No. Provision 43);

9) the issuer of the basic tool on the derivative - one of such persons:

the issuer equity / the debt security which is underlying asset of the derivative or included in structure of index basket on which the operator of the organized market of the capital the index which is basic indicator of the derivative is calculated;

the issuer/debtor on asset of institute of joint investment which securities are underlying asset on the derivative;

10) Instruction No. 368 - The instruction about procedure for regulation of activities of banks in Ukraine approved by the resolution of Board of the National Bank of Ukraine of August 28, 2001 No. 368, registered in the Ministry of Justice of Ukraine on September 26, 2001 at No. 841/6032 (with changes);

11) Instruction No. 14 - The instruction for financial accounting of financial instrument transactions in banks of Ukraine approved by the resolution of Board of the National Bank of Ukraine of February 21, 2018 No. 14 (with changes);

12) KIP - credit and investment subgroup of banking group;

13) short exposure - exposure on the derivative on which the default of the issuer of the basic tool on the derivative will lead to receipt of banking group of profit by the bank/member of credit and investment subgroup on this derivative;

14) the partner of PILES - one of such persons:

the partner of the member of credit and investment subgroup of banking group who is the party in the obligation / has relations of financial nature only with one member of this subgroup;

the partner of members of credit and investment subgroup of banking group who is the party in the obligation / has relations of financial nature along with several members of this subgroup;

15) predostavitel of providing - person who is предоставителем/держателем/эмитентом providing on exposure of the partner of bank/KIP and is one of the following persons:

predostavitel of the warranty tool / counterguarantee which/which is determined/is determined by the acceptable instrument of not financed providing by exposure according to requirements of Chapter 20 of the Section IV of Provisions No. 43;

bank - the partner in whom key which subject property rights on the cash means / tools identical to money and which is determined by the acceptable instrument of the financed providing by exposure according to requirements of Chapter 19 of the Section IV of Provisions No. 43 are is placed;

the issuer of security who is determined by the acceptable instrument of the financed providing by exposure according to requirements of Chapter 19 of the Section IV of Provisions No. 43;

16) National Bank - National Bank of Ukraine;

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